TABLE OF CONTENTS :
1. Editorial: Why should we care about preparing referee reports?
2. Personnel needs assessment in times of crisis: a focus on management of disasters
3. Intangible assets and business performance in Latin America
4. Property rights and reputation in the dairy agro-industrial system
5. Political and financial background in board interlocking and earnings management in Brazil
6. Developing rightly culture on TQM - evidence from SMEs in the context of emerging economy
7. ESG: disentangling the governance pillar